Taxing International Business
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Tax Factors In Basing International Business Abroad
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Author : William John Gibbons
language : en
Publisher:
Release Date : 1957
Tax Factors In Basing International Business Abroad written by William John Gibbons and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1957 with Corporations, American categories.
International Business Taxation
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Author : Sol Picciotto
language : en
Publisher: Praeger
Release Date : 1992-03-02
International Business Taxation written by Sol Picciotto and has been published by Praeger this book supported file pdf, txt, epub, kindle and other format this book has been release on 1992-03-02 with Business & Economics categories.
This book is a study on the historical development and current status of international tax law in several of the world's most important trading economies. The book emphasizes the laws and policies of the United States, Western Europe, the United Nations, and the OECD. Chapter eight contains a discussion of transfer pricing. Chapter ten addresses the internationalization of tax administrations, contains information relating to tax havens, anti-tax haven legislation, transfer pricing, and tax treaties. Other chapters cover the history, principles and policies of international tax laws; the past and present status of the international tax treaty system; international tax avoidance; the problems created by tax deferrals; worldwide unitary tax issues; and global business and international fiscal laws.
Tax Havens For International Business
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Author : Adam Starchild
language : en
Publisher: Springer
Release Date : 2016-07-27
Tax Havens For International Business written by Adam Starchild and has been published by Springer this book supported file pdf, txt, epub, kindle and other format this book has been release on 2016-07-27 with Business & Economics categories.
Tax Havens for International Business is a special management report that shows how the establishment of a tax haven operation, in any of many locations worldwide, can save more money than any internal tax-shelter programme. This volume provides a comprehensive, step-by-step plan that simplifies the myriad complexities surrounding the formation and incorporation of branch offices and subsidiary companies within such tax havens as the Bahamas, Bermuda, the Cayman Islands, Greece, Hong Kong, Luxembourg, Malta, The Netherlands, Panama, Puerto Rico, and Switzerland. In addition, it presents detailed information on each tax haven's economic, legal, political, cultural and geographical aspects, which must be considered if such an enterprise is to operate successfully.
The Effects Of Taxation On Multinational Corporations
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Author : Martin Feldstein
language : en
Publisher: University of Chicago Press
Release Date : 2007-12-01
The Effects Of Taxation On Multinational Corporations written by Martin Feldstein and has been published by University of Chicago Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-12-01 with Business & Economics categories.
The tax rules of the United States and other countries have intended and unintended effects on the operations of multinational corporations, influencing everything from the formation and allocation of capital to competitive strategies. The growing importance of international business has led economists to reconsider whether current systems of taxing international income are viable in a world of significant capital market integration and global commercial competition. In an attempt to quantify the effect of tax policy on international investment choices, this volume presents in-depth analyses of the interaction of international tax rules and the investment decisions of multinational enterprises. Ten papers assess the role played by multinational firms and their investment in the U.S. economy and the design of international tax rules for multinational investment; analyze channels through which international tax rules affect the costs of international business activities; and examine ways in which international tax rules affect financing decisions of multinational firms. As a group, the papers demonstrate that international tax rules have significant effects on firms' investment and other financing decisions.
Taxing International Business Income
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Author : Harry Grubert
language : en
Publisher: A E I Press
Release Date : 2001-06-01
Taxing International Business Income written by Harry Grubert and has been published by A E I Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2001-06-01 with categories.
The rules governing the taxation of foreign business income are among the most complex in the Internal Revenue Code. This work compares the current tax system with one that would exempt the foreign dividends of American corporations from US taxes.
Taxing International Business
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Author : Australia. Treasury
language : en
Publisher: OECD
Release Date : 1997
Taxing International Business written by Australia. Treasury and has been published by OECD this book supported file pdf, txt, epub, kindle and other format this book has been release on 1997 with International business enterprises categories.
Contributions by various authors to the APEC-OECD Symposium on International Business Taxation, held on 30 October - 1 November 1996, hosted by the Australian Treasury and the Australian Taxation Office. The meeting examined the tax policy and tax administration issues which arise in taxing international businesses. Discussions focused on the challenges facing tax administration over the next decade, problems encountered by APEC economies in applying the OECD Transfer Pricing Guidelines and on how to minimise conflicts in this area both between Tax Administrations and taxpayers.
Taxation Of International Business Transactions
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Author : Felix I. Lessambo
language : en
Publisher: iUniverse
Release Date : 2009
Taxation Of International Business Transactions written by Felix I. Lessambo and has been published by iUniverse this book supported file pdf, txt, epub, kindle and other format this book has been release on 2009 with Business & Economics categories.
"With the increase in global trade now and in the future and the growth of multinational companies, an understanding of international tax law is imperative. In Taxation of International Business Transactions, author Dr. Felix Lessambo provides an overview of the sometimes challenging international tax law. Taxation of International Business Transactions provides sound understanding of foreign tax regimes and more. It is geared for those who want to mitigate, increase, and avoid tax audits in the areas of thin-capitalization, employee-secondment, transfer pricing, and limitations-on-benefits (LOB). Lessambo has tracked the ongoing issues of the most relevant aspects of international taxations and delivers suggestions in this edition. Lessambo, an international tax scholar and practitioner recognized for his keen analyses, provides firsthand expertise to help multinationals and international business managers to pursue business initiatives without the fear of unintended tax consequences. Taxation of International Business Transactions is an indispensable guide for tax and financial directors and those dealing with tax at a worldwide level."--Publisher's website.
Taxing Profit In A Global Economy
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Author : Michael P. Devereux
language : en
Publisher: Oxford University Press
Release Date : 2020-09-29
Taxing Profit In A Global Economy written by Michael P. Devereux and has been published by Oxford University Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-09-29 with Business & Economics categories.
The international tax system is in dire need of reform. It allows multinational companies to shift profits to low tax jurisdictions and thus reduce their global effective tax rates. A major international project, launched in 2013, aimed to fix the system, but failed to seriously analyse the fundamental aims and rationales for the taxation of multinationals' profit, and in particular where profit should be taxed. As this project nears its completion, it is becomingincreasingly clear that the fundamental structural weaknesses in the system will remain. This book, produced by a group of economists and lawyers, adopts a different approach and starts from first principles in order to generate an international tax system fit for the 21st century. This approach examines fundamental issues of principle and practice in the taxation of business profit and the allocation of taxing rights over such profit amongst countries, paying attention to the interests and circumstances of advanced and developing countries. Once this conceptual framework is developed, the book evaluates the existing system and potential reform options against it. A number of reform options are considered, ranging from those requiring marginal change to radically different systems. Some options have been discussed widely. Others, particularly Residual Profit Split systems and a Destination Based Cash-Flow Tax, are more innovative and have been developed at some length and in depth for the first time in this book. Their common feature is that they assign taxing rights partly/fully to the location of relatively immobile factors: shareholders or consumers.
International Company Taxation
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Author : Ulrich Schreiber
language : en
Publisher: Springer Science & Business Media
Release Date : 2013-01-30
International Company Taxation written by Ulrich Schreiber and has been published by Springer Science & Business Media this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013-01-30 with Business & Economics categories.
The book is written for students of business economics and tax law. It focuses on investment and financing decisions in cross-border situations. In particular, the book deals with: Legal structures of international company taxation, International double taxation, Source-based and residence-based income taxation, International investment and profit shifting, International corporate tax planning, International tax planning and European law, Harmonization of corporate taxation in the European Union, International tax planning and tax accounting. International tax law is designed to avoid international double taxation and to combat international tax avoidance. Nevertheless, companies investing in foreign countries may suffer from international double taxation of profits. On the other hand, these companies may also be able to exploit an international tax rate differential by means of cross-border tax planning. Ulrich Schreiber holds the chair of Business Administration and Business Taxation at the University of Mannheim. He serves as co-editor of Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung (zfbf) and Schmalenbach Business Review (sbr) and is affiliated with the Centre for European Economic Research (ZEW) as a research associate. Ulrich Schreiber is a member of the Academic Advisory Board of the Federal Ministry of Finance.
Studies In International Taxation
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Author : Alberto Giovannini
language : en
Publisher: University of Chicago Press
Release Date : 1993-09-15
Studies In International Taxation written by Alberto Giovannini and has been published by University of Chicago Press this book supported file pdf, txt, epub, kindle and other format this book has been release on 1993-09-15 with Business & Economics categories.
This book presents research on how taxes affect the investment and financing decisions of multinationals. The contributors examine the effects of taxation on decisions about international financial management, business investment, and international income shifting. They consider the influence of tax rules on dividend policy decisions within multinationals; the extent to which tax incentives affect the level and location of research and development across countries; and the fact that foreign-controlled companies operating in the United States pay lower taxes than do domestically controlled companies.